1. Home
  2. Browse Decisions
  3. F.2d
  4. 320 F.2d
  5. 320 F.2d 109 (1963)
 

C. I. R. v. McDONALD

No. 19964.

320 F.2d 109 (1963)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Bertha Gassie McDONALD, Transferee, Charles G. McDonald, Transferee, Robert A. Warren, Transferee, Connie E. Bobbitt, Transferee, Ida Lee Key, Transferee, and Sue Warren Whitehead, Transferee, Respondents.

United States Court of Appeals Fifth Circuit.

July 3, 1963.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Crane C. Hauser, Chief Counsel, I. R. S., John M. Morawski, I. Henry Kutz, and Karl Schmeidler, Attys., Dept. of Justice, Washington, D. C., for petitioner.

Byron R. Kantrow and Kantrow, Spaht & Kleinpeter, Baton Rouge, La., for respondents.

Before TUTTLE, Chief Judge, and RIVES and MOORE, Circuit Judges.

MOORE, Circuit Judge.

This is a petition by the Commissioner for review of a Tax Court decision, reported at 36 T.C. 1108, holding that the corporate taxpayer was entitled to a deduction in computing its taxable income for the period of January 1, 1956 to October 18, 1956, for Louisiana state income taxes paid on the gain from a sale of land when such gain was not recognized for federal income tax purposes because of Section 337(a)...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases